2021-05-12T08:21:20-05:00 2020-06-30 475677171 WALTERS & SKLYAR LLP 21031 VENTURA BLVD STE 401 WOODLAND HILLS CA 91364 990 2019-07-01 954616645 LEARNING WITH A DIFFERENCE INC LEAR 8189865045 5461 LOUISE AVENUE ENCINO CA 91416 CLAUDIA KOOCHEK HEAD OF SCHOOL 8189865045 2021-05-15 true YEFIM SKLYAR CPA P00362128 8189752040 2021-05-12 2019 2022-09-23 18:48:47Z CLAUDIA KOOCHEK 5461 LOUISE AVENUE ENCINO CA 91416 14397243 false X HTTPS://WWW.WESTMARKSCHOOL.ORG/ X CA A CREATIVE AND SUPPORTIVE COLLEGE PREPARATORY SCHOOL DEDICATED TO EDUCATING, EMPOWERING, AND CELEBRATING STUDENTS WITH DISTINCT LEARNING STYLES, PROVIDING THE TOOLS NECESSARY TO ACHIEVE SUCCESSFUL AND FULFILLING FUTURES. 15 15 176 75 0 1471554 1141983 12828270 13045998 27224 105998 298142 86531 14625190 14380510 1109408 1152132 0 8147013 8743914 0 503344 3664967 3535058 12921388 13431104 1703802 949406 22049153 23619034 12620285 13240760 9428868 10378274 X A CREATIVE AND SUPPORTIVE COLLEGE PREPARATORY SCHOOL DEDICATED TO EDUCATING, EMPOWERING, AND CELEBRATING STUDENTS WITH DISTINCT LEARNING STYLES, PROVIDING THE TOOLS NECESSARY TO ACHIEVE SUCCESSFUL AND FULFILLING FUTURES. false false 9477770 1152132 12426391 ASSISTING STUDENTS WITH WITH DISTINCT LEARNING STYLES TO EXCEL PERSONALLY AND ACADEMICALLY AND TO PREPARE THEM FOR A SUCCESSFUL COLLEGE EXPERIENCE (231 ENROLLED STUDENTS). 574676 619607 THE MISSION OF CAMP FUNTIME IS TO PROVIDE A WELL ROUNDED SUMMER PROGRAM FOR CHILDREN, ENABLING THEM TO LEARN NEW SKILLS AND EXPERIENCE PERSONAL GROWTH IN A SAFE AND SECURE ENVIRONMENT. THERE WERE 398 CAMPERS DURING THE SUMMER 2019. 10052446 true true false false false false false false false true true false false false false true true false true false false false false false true false false false true true false false false false false false false false false false false false false false false false false true 40 0 176 true false false false false false true true false false false false false false X 15 15 false false false false false false false true true false false true true true true true true true true false CA X X STEVE TAYLOR 8189865045 5461 LOUISE AVE ENCINO CA 91416 DAVID CLARK CHAIRMAN 1.00 X X 0 0 0 ANDREA MACK SECRETARY 1.00 X X 0 0 0 VEDA ADAMS TRUSTEE 1.00 X 0 0 0 KIM GOLDSTEIN TRUSTEE 1.00 X 0 0 0 EDGAR WHITMORE TRUSTEE 1.00 X 0 0 0 JIM KILCOURSE TRUSTEE 1.00 X 0 0 0 TANYNYA HEKYMARA TRUSTEE 1.00 X 0 0 0 DAWN CUNNION TRUSTEE 1.00 X 0 0 0 MARA HOFMAN TRUSTEE 1.00 X 0 0 0 NANCY BRANSCOMBE TRUSTEE 1.00 X 0 0 0 ROBERTA KUNG TRUSTEE 1.00 X 0 0 0 ANYA GOLDIN TRUSTEE 1.00 X 0 0 0 SONIA KIRKMAN TRUSTEE 1.00 X 0 0 0 ALEXANDRA VON TIERGARTEN TRUSTEE 1.00 X 0 0 0 STEPHEN TRILLING TRUSTEE 1.00 X 0 0 0 CLAUDIA KOOCHEK HEAD OF SCHO 40.00 X 353616 0 19565 STEVE TAYLOR DIR. OF FINA 40.00 X 216097 0 16083 LORI SHACKEL DIR OF MARKE 40.00 X 118811 0 13897 JULIE PORTER DIR OF MIDDL 40.00 X 112980 0 8392 MARLA YUKELSON DIR OF LOWER 40.00 X 114164 0 8850 CRAIG SCHOOF DIR OF ATHLE 40.00 X 104162 0 8850 MARISSA DESIENA PROJECT CO.O 40.00 X 113595 0 12935 1133425 88572 8 false true false NBBJ POBOX 742088 LOS ANGELES CA 900742088 ARCHITECT CONSU 862822 TUMBLEWOOD TRANSPORTATION PO BOX 49291 LOS ANGELES CA 90049 TRANSPORTATION 367565 FUTURE HOME BUILDERS INC 6860 CANBY AVE 111 RESEDA CA 91335 CONTRACTOR 250000 5 1141983 1141983 TUITION 611710 11962900 11962900 SUMMER CAMP 611710 619607 619607 TRANSPORTATION 611710 324376 324376 OTHER SCHOOL ACTIVITIES 611710 139115 139115 13045998 105998 105998 83397 16733 66664 66664 OTHER REVENUE 19867 19867 19867 14380510 13045998 192529 1152132 1152132 605362 441914 139234 24214 6523753 4762340 1500463 260950 155919 103920 48475 3524 947365 708469 177640 61256 511515 385596 103483 22436 82702 82702 41000 41000 36508 6896 29612 18867 8642 9108 1117 20240 17204 3036 75582 75582 287952 244759 43193 565761 422543 143218 174400 148240 17440 8720 PROGRAM COSTS 613931 613931 ADMINISTRATIVE EXPENSE 592515 159456 391659 41400 TRANSPORTATION 376794 376794 BUILDING & MAINTENANCE 345327 293528 51799 303479 130500 93252 79727 13431104 10052446 2875314 503344 2336723 2402607 7595879 8041403 12700 167780 162457 164550 7586 9318 232892 71272 18923541 7430326 11318645 11493215 173443 166886 208828 1102003 22049153 23619034 892124 1061144 3543250 2451091 8184911 9728525 12620285 13240760 X 7426426 9113056 2002442 1265218 9428868 10378274 22049153 23619034 X 949406 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 119073 2299 121372 118477 596 119073 118000 477 118477 118000 118000 118000 118000 1.00000 true false 4085906 4085906 9020883 3426712 5594171 3690424 2235049 1455375 1303632 1216463 87169 822696 552102 270594 11493215 X 13228378 13228378 1152132 1152132 14380510 12278972 12278972 1152132 1152132 13431104 SCHEDULE D, PAGE 2, PART V, LINE 4 ENDOWMENT ASSETS INCLUDE DONOR-RESTRICTED FUNDS THAT THE SCHOOL MUST HOLD IN PERPETUITY. THE PRINCIPAL IS INVESTED FOR LONG-TERM GROWTH TO SERVICE . PRESENT AND FUTURE GENERATIONS OF STUDENTS. THE INCOME FROM ENDOWMENT FUND IS APPROPRIATED IN ACCORDANCE WITH THE SCHOOL'S ENDOWMENT SPENDING POLICY AND IS USED IN ACCORDANCE WITH DONOR-IMPOSED RESTRICTIONS. SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND THE CORRESPONDING PROVISIONS OF THE CALIFORNIA REVENUE AND TAXATION CODE. WHILE THE ORGANIZATION IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE IRC, INCOME DETERMINED TO BE UNRELATED BUSINESS INCOME (UBI) WOULD BE TAXABLE. THE ORGANIZATION EVALUATES UNCERTAIN TAX POSITIONS THROUGH ITS REVIEW OF THE SOURCES OF INCOME TO IDENTIFY UBI AND CERTAIN OTHER MATTERS, INCLUDING THOSE WHICH MAY AFFECT ITS TAX-EXEMPT STATUS. THE EFFECT OF THE UNCERTAINTY WOULD BE RECORDED IF THE OUTCOME WAS CONSIDERED PROBABLE AND REASONABLY ESTIMABLE. AS OF JUNE 30, 2020 AND 2019, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL. THE ORGANIZATION FILES FEDERAL AND CALIFORNIA EXEMPT ORGANIZATION RETURNS. MANAGEMENT BELIEVES THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES FOR THE YEARS BEFORE 2013 FOR FEDERAL AND 2012 FOR STATE TAX FILINGS. SCHEDULE D, PAGE 4, PART XI, LINE 4B SCHOLARSHIPS AWARDED 1,152,132 SCHEDULE D, PAGE 4, PART XII, LINE 4B SCHOLARSHIPS AWARDED 1,152,132 SCHEDULE D, PAGE 4, PART XIII PART XI, LINE 4B OTHER ADJUSTMENTS CONSIST OF (1) SCHOLARSHIPS AWARDED OF 1,152,132 THAT ARE NETTED AGAINST TUITION REVENUE IN THE AUDITED FINANCIAL STATEMENTS. PART XII, LINE 4B OTHER ADJUSTMENTS CONSIST OF (1) SCHOLARSHIPS AWARDED OF 1,152,132 THAT ARE NETTED AGAINST TUITION REVENUE IN THE AUDITED FINANCIAL STATEMENTS. true true true true true true true false false false false false false false false false false true GALA 83397 83397 16733 83397 83397 16733 16733 66664 false FINANCIAL AID 54 1152132 SCHEDULE I, PAGE 4, PART IV WESTMARK SCHOOL PROVIDES TUITION ASSISTANCE PROGRAM WHICH ENABLES STUDENTS WHOSE FAMILIES NEED FINANCIAL AID TO ATTEND THE SCHOOL WHEN THEY MIGHT NOT OTHERWISE BE ABLE TO DO SO. WESTMARK SCHOOL'S FINANCIAL AID POLICY IS ADMINISTERED AND GUIDED BY THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOL'S (NAIS) STANDARDS OF GOOD PRACTICE. AID IS AWARDED BASED ON EACH FAMILY'S DEMONSTRATED NEED, WITHOUT REGARD TO RACE, COLOR, NATIONAL AND ETHNIC ORIGIN, OR GENDER. DETAILED FINANCIAL AID RECORDS (INCLUDING APPLICATIONS AND SUPPORTING DOCUMENTS) ARE KEPT IN ACCORDANCE WITH THE SCHOOL'S DOCUMENT RETENTION AND DESTRUCTION POLICY. X X true true X X X X X false false false false false false false false false CLAUDIA KOOCHEK HEAD OF SCHOOL 310650 36000 6966 10761 8804 373181 STEVE TAYLOR DIR. OF FINANCE & OP 203325 10000 2772 7417 8666 232180 SCHEDULE J, PART III PART I, LINE 1A - FRINGE OR EXPENSE EXPLANATION IN ACCORDANCE WITH THE EMPLOYMENT AGREEMENT, THE SCHOOL PROVIDES HOUSING TO THE HEAD OF SCHOOL. FORM 990 - ORGANIZATION'S MISSION A CREATIVE AND SUPPORTIVE COLLEGE PREPARATORY SCHOOL DEDICATED TO EDUCATING, EMPOWERING, AND CELEBRATING STUDENTS WITH DISTINCT LEARNING STYLES, PROVIDING THE TOOLS NECESSARY TO ACHIEVE SUCCESSFUL AND FULFILLING FUTURES. FORM 990, PAGE 6, PART VI, LINE 11B THE DRAFT IS REVIEWED BY THE BOARD PRIOR TO SUBMISSION. FORM 990, PAGE 6, PART VI, LINE 12C MANAGEMENT MONITORS AND ENFORCES COMPLIANCE ON A REGULAR BASIS. FORM 990, PAGE 6, PART VI, LINE 15A EXECUTIVE COMPENSATION IS REVIEWED BY THE BOARD'S EXECUTIVE COMMITTEE. BENCHMARKING INFORMATION IS OBTAINED VIA NAIS STATS ONLINE, ISBOA, AND NBOA. THIS INFORMATION IS REVIEWED BY THE EXECUTIVE COMMITTEE AND RECOMMENDED TO THE FULL BOARD (INDEPENDENT MEMBERS) FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 15B OFFICERS AND KEY EMPLOYEES COMPENSATION AND WAGES OVER 100,000 ARE REVIEWED BY THE BOARD'S EXECUTIVE COMMITTEE. BENCHMARKING INFORMATION IS OBTAINED VIA NAIS STATS ONLINE, CISBOA, AND NBOA. THIS INFORMATION IS REVIEWED BY THE EXECUTIVE COMMITTEE AND RECOMMENDED TO THE FULL BOARD (INDEPENDENT MEMBERS) FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST. FORM 990, PART XI, LINE 9 SCHOLARSHIPS AWARDED -1,152,132 SCHOLARSHIPS AWARDED 1,152,132